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PRINTER'S NO. 514
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
534
Session of
2023
INTRODUCED BY COLEMAN, MARCH 20, 2023
REFERRED TO FINANCE, MARCH 20, 2023
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled
"An act relating to the finances of the State government;
providing for cancer control, prevention and research, for
ambulatory surgical center data collection, for the Joint
Underwriting Association, for entertainment business
financial management firms, for private dam financial
assurance and for reinstatement of item vetoes; providing for
the settlement, assessment, collection, and lien of taxes,
bonus, and all other accounts due the Commonwealth, the
collection and recovery of fees and other money or property
due or belonging to the Commonwealth, or any agency thereof,
including escheated property and the proceeds of its sale,
the custody and disbursement or other disposition of funds
and securities belonging to or in the possession of the
Commonwealth, and the settlement of claims against the
Commonwealth, the resettlement of accounts and appeals to the
courts, refunds of moneys erroneously paid to the
Commonwealth, auditing the accounts of the Commonwealth and
all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
Commonwealth," in bonus and tax reports and returns and
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reports and records relating to tax collections, further
providing for confidential information.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 731 of the act of April 9, 1929 (P.L.343,
No.176), known as The Fiscal Code, is amended to read:
Section 731. Confidential Information.--[Except as provided
by law, any] Any information gained by any administrative
department, board, or commission, as a result of any returns,
[reports, correspondence, claims,] investigations, hearings[,
certifications] or verifications required or authorized under
the statutes of the Commonwealth imposing taxes or bonus for
State purposes, or providing for the collection of the same,
[providing for credits as administered by the Department of
Revenue independently or in conjunction with other agencies or
revenue transfers to improvement or economic development zones]
shall be confidential except for official purposes, and except
that such information may be given to any other state or to the
Government of the United States, where such state or the United
States by law authorizes the furnishing of similar information
to the Commonwealth of Pennsylvania. Any person or agent
divulging such information shall be deemed guilty of a
misdemeanor, and, upon conviction thereof shall be sentenced to
pay a fine not in excess of five hundred dollars ($500.00), or
to undergo imprisonment for not more than three (3) years, or
both, in the discretion of the court.
For purposes of this section, information regarding [the
amounts of] refunds or credits and the [identity] names of the
persons or corporations entitled thereto, which is available for
public inspection under the provisions of this act, shall not be
deemed confidential.
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Section 2. This act shall take effect in 60 days.
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